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Gst

ABHILASHA CHATURVEDI (Student) (139 Points)

05 January 2017

One of our client is manufacturer as well as trader in almost same line of product and in the same state. So whether the manufacturing and trading is separate business vertical and whether Separate Registration is needed. please clarify

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6 Replies

Dhirajlal Rambhia (SEO Sai Gr. Hosp.) (160621 Points)
Replied 05 January 2017

No seperate registration for same entity in same state, only single registration with VAT service tax and/ Excise registration number is to be declared.

ABHILASHA CHATURVEDI (Student) (139 Points)
Replied 06 January 2017

Thanks sir

I have a client who is a trader and has separate registration for it, but he is also an ISD and he has ISD registration in the same state what he should do for the purpose of migration????. please reply in both case, that is if the trading unit is in same state or different state.

UNder which category we will consider ISD for the date, service tax, excise or what???

Dhirajlal Rambhia (SEO Sai Gr. Hosp.) (160621 Points)
Replied 06 January 2017

For all the states, in which he is registered with VAT is to be migrated with the ID & password provided by each State VAT authority.

No seperate registration for ISD, if already registered amongst these states.

ABHILASHA CHATURVEDI (Student) (139 Points)
Replied 06 January 2017

Sir,

If a C.A firm has its head office in Kolkata and 1 branch each in Delhi & Mumbai. They had centralised billing system so only one Service Tax Registration was required . But now under GST regime since they are in different state we need separate registration for each for each of them.

The first step of migration is getting the provisional ID and password, now my question is with single sertive tax registration user id and pwd we can get only one provisional id and password. so can we use it for all three?

ABHILASHA CHATURVEDI (Student) (139 Points)
Replied 06 January 2017

Sir,

As we need proof for place of business. my assessee carries on his business in a rented premises, however there is is no such agreement and the rent is paid in rent control. So in case what will be the proof for business.

secondly, in case of Proof of Constitution of business, it is mentioned in cas other than partnership firm, proof for constitution of business wiil be registration certificate.

what can be taken as registration certificate in case of a proprietary concern who is exclusively a service provider( eg C.A firm)

Dhirajlal Rambhia (SEO Sai Gr. Hosp.) (160621 Points)
Replied 06 January 2017

1. For other states if you don't have office, you are not required to register there. You can operate in the state from any of the registered offices and charge IGST for service to other state.

2. Rent receipts are available even when paid to landlord under land control act.

3. For propertitorship, any registration with Shop & Establishment can be produced as business registration under that act.